Remote work abroad: how are salaries taxed in Kazakhstan?

Remote work abroad: how are salaries taxed in Kazakhstan?
The Department of State Revenue for Kostanay region explains the procedure for taxation of income of foreign citizens working remotely for Kazakhstani companies.
Consider the situation: a Russian citizen has signed an employment contract with a Kazakhstani LLP, but works remotely from the territory of the Russian Federation and periodically comes to Kazakhstan on business trips.
Do I need to deduct personal income tax from my salary for working in Russia?
If the employee is a tax resident of the Russian Federation and actually performs work duties on its territory, the corresponding income is not subject to taxation of income tax in Kazakhstan.
What if an employee comes to Kazakhstan?
Wages for the days of actual performance of work in the territory of the Republic of Kazakhstan are subject to taxation in Kazakhstan.
At the same time, staying in the country for less than 183 days does not in itself exempt from paying personal income tax if the employer is a Kazakhstani company.
What is the IPN rate applied?
The rates of 10% and 15%, depending on the amount of taxable income, are applied to the non-resident's labor income in question, without tax deductions.
How do I confirm my place of work?
The employer must keep separate records of working hours and have supporting documents: an employment contract, time sheets, travel orders, and other documents.
What about the social tax and mandatory payments?
The social tax is determined in accordance with the Tax Code of the Republic of Kazakhstan. The procedure for paying pension contributions, social contributions, and CSHI payments depends on the employee's status, place of work, and applicable international agreements.
Legal basis:
The Tax Code of the Republic of Kazakhstan — Articles 679, 682, 692, 702 and 705;
Convention between Kazakhstan and Russia dated October 18, 1996 — article 15;
The EAEU Treaty — Article 98.
Important: when an employee works in several countries, it is necessary to distinguish income by the place of actual performance of work duties.
Keep an eye on the official website of the State Tax Administration of Kostanay region to keep abreast of changes in tax legislation.